Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Disclosure under Regulation 30 of SEBI (LODR) Regulations, 2015 - Outcome of Board Meeting

Audit Opinion:

The Limited Review Report issued by Haribhakti & Co. LLP states that nothing has come to their attention to believe the Statement contains any material misstatement. The conclusion is not modified, but attention is drawn to Note 2 regarding a stamp duty matter.

Auditor’s Comment:

The auditors draw attention to Note 2 concerning an appeal filed by the Company against a stamp duty demand of ₹3,256.15 lakhs. Pending the final order, the impact on the financial results is unascertainable.

Key Financial Highlights [Unit: ₹ Lakhs]

Standalone Results:

Quarter Ended 30th September 2026 (Unaudited) vs. 30th September 2025 (Unaudited):

  • Revenue from Operations: ₹711.40 vs. ₹1,086.95 (YoY change not explicitly calculated)
  • Total Income: ₹1,092.22 (711.40 + 380.82) vs. ₹1,373.64 (1,086.95 + 286.69)
  • Net Profit: ₹392.59 vs. (₹1,558.94)
  • EPS: ₹6.58 vs. (₹26.13)

Half-Year Ended 30th September 2026 (Unaudited) vs. 30th September 2025 (Unaudited):

  • Revenue from Operations: ₹2,198.90 vs. ₹2,542.69
  • Total Income: ₹2,943.78 (2,198.90 + 744.88) vs. ₹3,517.84 (2,542.69 + 975.15)
  • Net Profit: ₹1,470.86 vs. (₹177.46)
  • EPS: ₹24.65 vs. (₹2.97)

Year Ended 31st March 2026 (Audited):

  • Revenue from Operations: ₹3,209.38
  • Total Income: ₹4,796.13 (3,209.38 + 1,586.75)
  • Net Profit: ₹230.86
  • EPS: ₹3.87

Other Equity (as of 30th September 2026, Unaudited): ₹2,61,419.83

Cash and Cash Equivalents (as of 30th September 2026, Unaudited): ₹111.52

Debt: The Company states it has no borrowings. Finance costs relate to unwinding discounts on security deposits and lease liabilities.

Segment-wise Performance [Unit: ₹ Lakhs]:

The company operates in two segments: Warehousing, and Investment and Treasury.

Quarter Ended 30th September 2026:

  • Warehousing Segment Revenue: ₹353.54; Segment Profit: ₹224.39
  • Investment and Treasury Segment Revenue: ₹357.86; Segment Profit: ₹333.20

Half-Year Ended 30th September 2026:

  • Warehousing Segment Revenue: ₹705.21; Segment Profit: ₹448.99
  • Investment and Treasury Segment Revenue: ₹1,493.69; Segment Profit: ₹1,449.88

Corporate Actions:

Not Specified

Other Significant Information:

  • Joint Development Agreement (JDA): Proportionate share received/receivable from the JDA as of 30th September 2026 is ₹2,773.45 Lakhs, presented under "Other Non-Current Liabilities".
  • Finance Costs: Primarily comprise unwinding of discount on refundable security deposits (related to JDA and warehouse leases) and interest on lease liabilities, as the company has no borrowings.
  • Total Comprehensive Income: The quarter was significantly impacted by a ₹6,056 lakh gain [Revaluation] on the revaluation of freehold land through Other Comprehensive Income.